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2020年USCPA模擬題29：Financial
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Imperial Food's checkbook balance on December 31, Year 1, was $122,400. In addition, Imperial held the following items in its safe on December 31:
1、A check for $600 from Brewster, Inc., received December 30, Year 1, which was not included in the checkbook balance.
2、 A non-sufficient funds check from Star Company in the amount of $800 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, Year 2. The original deposit has been included in the December 31 checkbook balance.
3、Coin and currency on hand amounted to $1,500.
The proper amount to be reported on Imperial Foods' balance sheet for cash at December 31, Year 1 is:
A. $123,000
B. $122,800
C. $123,700
D. $122,400
【正確答案】c
【答案解析】
Explanation
Choice "C" is correct.
The check from Brewster should be included, as Imperial Foods had received the funds prior to Dec. 31. The NSF check from Star Co. should not be included in the year-end balance; thus it should be deducted from the balance per books. All other cash items on hand should be included in the year-end balance.
Choices "A", "B", and "D" are incorrect, per the above explanation.
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